Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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The High Court found no breach of natural justice because the impugned order showed that a personal hearing had been given. It also relied on factual findings that no business activity existed at the declared premises and that fake invoices were used through the petitioner's credentials to avail input tax credit. As the dispute turned on contested facts, the Court declined to examine the merits in writ jurisdiction and directed the petitioner to pursue the statutory appellate remedy, with liberty to file an appeal within the time granted and have it heard on merits.
The High Court found no breach of natural justice because the impugned order showed that a personal hearing had been given. It also relied on factual findings that no business activity existed at the declared premises and that fake invoices were used through the petitioner's credentials to avail input tax credit. As the dispute turned on contested facts, the Court declined to examine the merits in writ jurisdiction and directed the petitioner to pursue the statutory appellate remedy, with liberty to file an appeal within the time granted and have it heard on merits.
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